| For transactions fall within the scope of full exemption | ||
| E-Declaration Code |
VAT
Law Article |
Type |
| 301 | 11/1-a | Export of goods |
| 302 | 11/1-a | Service export |
| 303 | 11/1-a | Roaming services |
| 304 | 13/a | Delivery, construction, modification and maintenance of sea, air and rail transportation vehicles |
| 305 | 13/b | The services at airports and ports for sea and air transport vehicles |
| 306 | 13/c | Deliveries and services related with construction and modernization of oil exploration and oil pipelines |
| 307 | 13/c | Precious metals exploration, enrichment and refining activities |
| 308 | 13/d | Deliveries of goods with investment incentive |
| 309 | 13/e | Renewal,expansion and construction of airports, ports and rail lines connecting ports |
| 310 | 13/f | Deliveries and services with national security purpose |
| 311 | 14/1 | International transportation |
| 312 | 15/a | Deliveries and services for diplomatic organs and missions |
| 313 | 15/b | Deliveries and services for international establishments |
| 314 | 19/2 | Exceptions under the scope of international agreements duly entered into force (recognized restitutory right) |
| 315 | 14/3 | Deliveries of the diesel by the truck,tractor and semi-trailer carrying the goods subject to export |
| 316 | 11/1-a | Outsourced services performed for clients at free zone areas |
| 317 | 17/4-s | Training of disabled people, equipments related with their professions, daily lives and computer programs |
| 350 | Others | |
| Other transactions that borne return right | ||
| E-Declaration Code |
VAT
Law Article |
Type |
| 401 | 8/1 | Excess and irrelevant tax payments |
| 403 | 11/1-a | VAT paid according to the sales within the scope of VAT General CommuniquŽ Nr.61 |
| 405 | 11/1-c and temp.17 | Paid-VAT difference related with export record of goods subject to reduced rates that are exported at the current period and their deliveries |
| 406 | 29/2 | Transactions subject to the discount rate |
| 408 | 11/1-b | VAT refunded to the buyer related with deliveries under the scope of VAT General CommuniquŽ Nr. 43 at the current period. |
| 409 | 9/2 | VAT deducted by the buyer at the deliveries of junk and waste who recede exemption |
| 410 | 9/2 | VAT deducted from construction works for institutions and organizations described at A/2 section of General CommuniquŽ Nr. 91 |
| 411 | 9/2 | VAT deducted from sanitation works for institutions and organizations described at A/2 section of General CommuniquŽ Nr. 91 |
| 412 | 9/2 | VAT deducted from gardening and environmental care works for institutions and organizations described at A/2 section of General CommuniquŽ Nr. 91 |
| 413 | 9/2 | VAT deducted from private security service for institutions and organizations described at A/2 section of General CommuniquŽ Nr. 91 |
| 414 | 9/2 | VAT deducted from modification, maintenance and repair works for institutions and organizations described at A/2 section of General CommuniquŽ Nr. 91 |
| 415 | 9/2 | VAT deducted from food catering services for institutions and organizations described at A/2 section of General CommuniquŽ Nr. 91 |
| 416 | 9/2 | VAT deducted from advisory-audit services for institutions and organizations described at A/2 section of General CommuniquŽ Nr. 91 |
| 417 | 9/2 | VAT deducted from manpower supply for institutions and organizations described at A/2 section of General CommuniquŽ Nr. 91 |
| 418 | 9/2 | VAT deducted by buyer from copper, aluminum and zinc ingot deliveries |
| 419 | 9/2 | VAT deducted by buyer from deliveries of products derived from copper, aluminum, zinc and thier alloys. |
| 420 | 9/2 | VAT deducted by buyer from building control service (Except service given to taxpayers outside the scope of General CommuniquŽ Nr. 91) |
| 421 | 9/2 | VAT deducted by buyer from manpower supply services (Except service given to taxpayers outside the scope of General CommuniquŽ Nr. 91) |
| 422 | 9/2 | VAT deducted by buyer from private security service (Except service given to taxpayers outside the scope of General CommuniquŽ Nr. 91) |
| 423 | 9/2 | VAT deducted by buyer at ready-to-wear clothing and custom made textile works |
| 424 | 9/2 | VAT to be declared by the buyer for transactions subject to partial deduction |
| 425 | 13/a | Purchases of goods and services subject to VAT which are used at the production and construction of tools within the scope of this exception by the buyer. |
| 426 | 13/c | Precious metals exploration, enrichment and refining activities |
| 427 | 13/f | Refund applications preceding the performance of delivery and services with national security purpose and applications of suppliers. |
| 428 | 9/2 | VAT deducted by buyer from the deliveries of cotton, mohair, wool, raw hides and skin |
| 429 | 9/2 | VAT deducted by buyer from the deliveries of bovine and small cattle meat |
| 430 | 9/2 | VAT deducted by buyer from the deliveries of ingot derived from junk metal |
| 431 | 9/2 | VAT deducted by buyer from commission payments to tourism agencies, guides and kind |
| 450 | Others | |